when a company owns 10% of another company for a strategic/business reason how is that investment recorded on the balance sheet?

Select one of the following:

- at original cost for the 10% holding

- At book value for a 100% holding on assets, with a liability (minority interests) shown for the 90% that does not belong to the company

- at market value of the 10% holding

- at liquidation value for the 10% holding

- None of the answers

- it will not be recorded

- at book value for the 10% holding